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News & Views

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Tips For Submitting a Responsive Tender

In this article the Moore Forensics Due Diligence team focuses on what we will term the ‘do’s and ‘don’ts any tenderer is to be aware of when completing and submitting a tender/bid. Evidence obtained from having reviewed countless bid submissions points to the fact that tenderers - at times - make avoidable errors at the bid completion stage, with these errors resulting in the tenderer’s bid being considered non-responsive. By being mindful of – and applying the following do’s and don’ts when completing a bid document should provide additional comfort that the time invested when preparing a bid document will at least afford the tenderer an equal competitive opportunity, i.e. the tenderer’s bid will be evaluated by the relevant governance committee. This article therefore serves as a guide and tool for tenderers to not only complete tender documents correctly and fully, but also ensure a responsive tender is submitted.

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FATF Greylisting’s Implications for South African Corporates Raising Capital

The Financial Action Task Force's recent greylisting of South Africa has been widely reported as having significant implications. These include potential impacts on the country's economic growth, decreased global competitiveness and external reserves, as well as a potential decrease in capital inflows, foreign direct investment and the possibility of economic penalties imposed by international bodies. In this article, Nick Job unpacks this scenario.

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Monte Carlo Simulations and How They Work

The Monte Carlo Method was invented in the 1940s by John von Neumann and Stanislaw Ulam during World War II to improve decision making under uncertain conditions. It was named after a well-known casino town, called Monaco, since the element of chance is core to the modeling approach, similar to a game of roulette. In this article, Dr Steven Firer and Brandon Thompson explore the practical application of the Monte Carlo Simulation and how it is applicable to the valuing of options.

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Should Your Business Say “Yes” To YES?

Should your business say “yes” to YES? Let us help you with your decision. This four-part series provides comprehensive clarity on the requirements for eligibility, registration, targets, scoring and results of the YES programme. Jesse Cloete covers everything you want to know about The Youth Empowerment Service Programme, in part one of four articles. 

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Limitations of Debt to EBITDA and Interest Coverage Ratio

Corporate debt is an important aspect of the financial world, with businesses often taking on debt to finance their operations and growth strategies. However, too much debt can be a burden on a company's finances, potentially leading to financial distress and even bankruptcy. Metrics such as debt to EBITDA and interest coverage ratios are closely monitored by investors and analysts alike as a method of determining the debt carrying capacity of a company. These metrics have significant limitations however, which need to be considered. In the first article of this series, Nick Job elaborates on various aspects of the debt and treasury advisory business.

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Provisional Tax Time

For all individuals, trusts and the majority of companies in South Africa, the second provisional tax return is due at the end of February. Here are some basic principles to bear in mind when attending to your provisional tax return for this period.

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The Motivations and Pressures Behind Fraudulent Acts

In following from Part 1 – An Introduction to the Fraud Triangle, Part 2 of the series aims to analyse one of the factors that constitutes the fraud triangle i.e., motivation/pressure. Perpetrators rationalise various motivations/pressures prior the commission of fraud1. These motivations could either be external influences, i.e., environmental ‘push’ factors, or internal impulses, or a combination of both, that stem from the perpetrator’s psychological makeup. Please refer here for Part 1 of the series.

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Your Year End Checklist 2022

This has been a year like no other, but it’s not over yet. With a few more days left of 2022 there are still a few things you need to attend to before you can put your feet up and take a well-deserved break. Here are six smart things you should be looking at right now that will give you peace of mind and put you on the right track for next year.

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CPD Campus Supports The 16 Days of Activism Against Gender-Based Violence Campaign

Friday 25 November 2022 is the International Day for the Elimination of Violence against Women (and children). This date kicks off the important annual 16-day international campaign to try and end violence against women and children and concludes on Saturday 10 December 2022.   Pondering the above paragraph, one may have difficulty with the absurdity of dedicating a mere 16 days to the purpose of ending violence against women and children, a campaign which ends on a specific date. What about the other 349 days? But perhaps it is a start…

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Not A Credit Facility: Can You Charge Interest on Overdue Accounts

Many people get confused with this topic, as there are no clear-cut laws that govern non-credit facilities and their juridical status when it comes to charging interest on overdue accounts. The law does, however, make room for occasions when debtors fail to pay their debt in a timely manner. Megan Lilley elaborates further.